Ghulam Hussain Matoo vs. Union Territory Of J And K And Ors. (Sales Tax Department))
Held
The Court held that the case of the present petitioner is covered by the judgment in Sheikh Mohammad Yousuf's case. Consequently, the Court disposed of the writ petition with specific directions. The petitioner is directed to approach the Competent Authority for registration of his GST Number within seven days. The Competent Authority is mandated to restore the petitioner's GST Number immediately upon completion of all requisite formalities. The petitioner must then file returns and deposit taxes, along with penalty and interest, within seven days. The Court stipulated that if the petitioner fails to comply within the stipulated period, the order shall cease to be in operation. No issues were expressly left undecided.
Facts
The petitioner, Ghulam Hussain Matoo, filed a writ petition before the High Court of Jammu & Kashmir and Ladakh. He contended that his case was covered by a previous judgment of the same court in 'Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors.' dated July 26, 2024. The petitioner sought relief concerning his GST registration. The respondents were the Union Territory of JK and its authorities. The specific tax period and amount in dispute are not recorded in the judgment. The procedural history involves the filing of the writ petition and the subsequent hearing.
Key Issues
1. Whether the present writ petition is covered by the judgment of this Court in WP (C) No. 1061/2024 titled ‘Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors.’, dated 26th of July, 2024? (Question of law) Petitioner's contention: The petitioner argued that his case is entirely covered by the aforementioned judgment, implying that the relief granted in that case should be extended to him. The petitioner relied on the judgment in Sheikh Mohammad Yousuf's case. Revenue/State's contention: The judgment records that learned counsel for the parties were heard, and the material on record was perused. No specific arguments were recorded for the respondents, but their presence and participation in the hearing are implied.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R 17.02.2025
Learned Counsel appearing on behalf of the Petitioner, at the outset, places reliance upon a Judgment dated 26th of July, 2024 passed by this Court in WP (C) No. 1061/2024 titled ‘Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors.’ and submits that the case of the present Petitioner is covered entirely by the aforesaid Judgment.
Having heard the learned Counsel for the parties and perused the material on record, we are of the view that the Judgment passed in Sheikh Mohammad Yousuf’s case (supra) covers the case of the present Petitioner as well. This Petition is, accordingly, disposed of with a direction to the Petitioner to
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the High Court of Jammu and Kashmir and Ladakh. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.